Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)

Schedule 2   Consolidation etc.

Part 9   International tax

Division 1   Elections about valuing interests in FIFs held as trading stock

Income Tax Assessment Act 1997

44   Paragraph 717-305(a)

After "selections", insert "made under Parts X and XI of the Income Tax Assessment Act 1936 or the head company's election made under subsection 70-70(2) of the Income Tax Assessment Act 1997".